Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In relation to the management of conflict, which of the following approaches will maximise the prospect of  consensus? A Acceptance B Negotiation  C Avoidance D Assertiveness   Answer： B Negotiation gives the best opportunity for the two sides in a conflict to converge their positions. The other options either involve backing down, forcing a position, potentially increasing conflict, or leaving the issue unresolved. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The overall average age of a population in a country is directly dependent on two demographic factors: Birth rate and death rate. Assuming equal rates of change, which of the following must lead to an overall ageing of the population?      Birth rate        Death rate A Rising                 Rising B Falling                Rising C Rising                 Falling D Falling                Falling Answer： D The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks Which of the following is LEAST likely to fall within financial management? A The dividend payment to shareholders is increased B Funds are raised to finance an investment project C Surplus assets are sold off D Non-executive directors are appointed to the remuneration committee Answer：  D ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA : F1阶段的每个章节介绍 5大ACCA学习利器！  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.  Which of the following statements, relating to the auditor’s responsibilities regarding subsequent events, if any,is/are correct? (1) Auditors do not have a responsibility to perform procedures to identify subsequent events after the date of theauditor’s report (2) Where a material adjusting subsequent event is identified after the financial statements are issued, but prior to approval by the shareholders, the auditor should include a qualified opinion in their audit report if management refuses to adjust the financial statements for the event A 1 only B 2 only9 C Both 1 and 2 D Neither 1 nor 2 Answer： A  Statement 2 is not correct as if an event occurs after the financial statements are issued, the auditor has already signed the audit report and so is not able to now include a qualified opinion. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 5大ACCA学习利器！ 【考试攻略】最全ACCA笔考攻略（超详细）  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following government policies can be used to expand or slow down the level of economic activity. 1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A Increase 1 and increase 2 B Increase 1 and reduce 2 C Reduce 1 and increase 2 D Reduce 1 and reduce 2 Answer： C Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing  economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be  stimulated by reducing taxation and increasing government expenditure. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 学ACCA能收获哪些实用专业技能？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In order to ensure that the policies of an organisation are consistent with the public interest, on which of the  following should the directors of a company focus? A The long-term welfare of the shareholders B Compliance with legal requirements and codes of governance C The collective well-being of stakeholders  Answer： C The board of directors are responsible for the well being of a wide group of constituencies, including shareholders, but also employees and other internal, external and connected stakeholders. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） 5大ACCA学习利器！  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Is the following statement true or false? A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement. A True B False Answer： A Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 5大ACCA学习利器！ 【考试攻略】最全ACCA笔考攻略（超详细）  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks  Which of the following statements concerning profit are correct? 1 Accounting profit is not the same as economic profit 2 Profit takes account of risk 3 Accounting profit can be manipulated by managers  A 1 and 3 only B 1 and 2 only C 2 and 3 only D 1, 2 and 3 Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 学ACCA能收获哪些实用专业技能？ 新手入门之ACCA备考如何挑选教材？ CFA,FRM,CPA,ACCA,MBA谁更适合你?  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Pop Co is switching from using mainly long-term fixed rate finance to fund its working capital to using mainly short-term variable rate finance. Which of the following statements about the change in Pop Co’s working capital financing policy is true? A Finance costs will increase B Re-financing risk will increase C Interest rate risk will decrease D Overcapitalisation risk will decrease Answer： B Pop Co is moving to an aggressive funding strategy which will increase refinancing risk. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ 上班族如何高效复习备考ACCA？ 传说中最适合考ACCA的大学专业，你的专业中枪了吗....  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. A company has decided to change its depreciation method to better reflect the pattern of use of its equipment. Which of the following correctly reflects what this change represents and how it should be applied? A It is a change of accounting policy and must be applied prospectively B It is a change of accounting policy and must be applied retrospectively C It is a change of accounting estimate and must be applied retrospectively D It is a change of accounting estimate and must be applied prospectivel Answer： D ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 2019年6月ACCA考试结束，成绩要如何查询呢？